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Revenue and Accounts Receivable, Net
 9 Months Ended
Sep. 30, 2022
Receivables [Abstract]  
Revenue and Accounts Receivable, Net Revenue and Accounts Receivable, Net
Revenue Details    

The pattern of revenue recognition was as follows:
Three Months Ended September 30,Nine Months Ended September 30,
(In thousands)2022202120222021
Goods and services transferred at a point in time$127,672 $129,530 $355,113 $371,921 
Goods and services transferred over time20,81026,09564,88084,737 
Net sales$148,482 $155,625 $419,993 $456,658 

Our net sales to external customers by geographic area were as follows:
Three Months Ended September 30,Nine Months Ended September 30,
(In thousands)2022202120222021
United States$46,732 $49,637 $130,196 $151,251 
Asia (excluding PRC)32,61434,422 100,000100,247 
Europe27,35832,18776,38291,353
People's Republic of China26,69623,41368,60471,242
Latin America7,6026,91720,99618,429
Other7,4809,04923,81524,136
Total net sales$148,482 $155,625 $419,993 $456,658 

Specific identification of the customer billing location was the basis used for attributing revenues from external customers to geographic areas.

Net sales to the following customers totaled more than 10% of our net sales:
 Three Months Ended September 30,
20222021
 $ (thousands)% of Net Sales$ (thousands)% of Net Sales
Comcast Corporation$26,479 17.8 %$22,578 14.5 %
Daikin Industries Ltd. $21,381 14.4 %$20,610 13.2 %

 Nine Months Ended September 30,
20222021
 $ (thousands)% of Net Sales$ (thousands)% of Net Sales
Comcast Corporation$65,087 15.5 %$74,478 16.3 %
Daikin Industries Ltd. $59,397 14.1 %$54,495 11.9 %
Accounts Receivable, Net

Accounts receivable, net were as follows:
(In thousands)September 30, 2022December 31, 2021
Trade receivables, gross$131,734 $122,508 
Allowance for credit losses(946)(1,285)
Allowance for sales returns(544)(592)
Trade receivables, net130,244 120,631 
Other (1)
5,251 8,584 
Accounts receivable, net$135,495 $129,215 
(1)Other accounts receivable is primarily comprised of value added tax and supplier rebate receivables.

Allowance for Credit Losses

Changes in the allowance for credit losses were as follows:
(In thousands)Nine Months Ended September 30,
20222021
Balance at beginning of period$1,285 $1,412 
Additions (reductions) to costs and expenses(204)1 
Write-offs/Foreign exchange effects(135)(69)
Balance at end of period$946 $1,344 

Trade receivables associated with this significant customer that totaled more than 10% of our accounts receivable, net was as follows:
September 30, 2022December 31, 2021
$ (thousands)% of Accounts Receivable, Net$ (thousands)% of Accounts Receivable, Net
Comcast Corporation$23,890 17.6 %$— 
(1)
— %
(1)

(1) Trade receivables associated with this customer did not total more than 10% of our accounts receivable, net for the indicated period.